This opinion cited by 13 cases:

Farris v. Comm'r of the Internal Revenue ( 2007 )


Gregg v. United States ( 2000 )


American Federation of Government Employees, Local 2119 v. Cohen ( 2000 )


Krukowski, Thomas P. v. CIR ( 2002 )


Operating Health 139 v. Gustafson ( 2001 )


Kindred, David H. v. CIR ( 2006 )


Samarasinghe v. Comm'r ( 2012 )


Tony R. Carlos and Judith D. Carlos v. Commissioner ( 2004 )


David and Lynette Kindred v. Commissioner of Internal Revenue ( 2006 )


Operating Engineers Local 139 Health Benefit Fund v. Gustafson Construction Corporation ( 2001 )


Sidell v. Commissioner ( 2000 )


Thomas P. Krukowski and Ermina A. Krukowski v. Commissioner of Internal Revenue ( 2002 )


Cal Interiors Inc. v. Comm'r ( 2004 )